EPCRA Section 312: EPA Tier II Reporting

Regulatory citation: Emergency Planning and Community Right-to-Know Act, Section 312; 40 CFR Part 370

What Is EPCRA Section 312 Tier II Reporting?

Section 312 of the Emergency Planning and Community Right-to-Know Act (EPCRA) requires facilities that store hazardous chemicals above certain amounts to submit an annual chemical inventory report, commonly called a Tier II report. The information helps state and local emergency planners and fire departments understand what chemicals are present, where they are, and how much is stored, so they can plan and respond safely to emergencies.

Why Tier II Reporting Matters for Safety Teams

Tier II links workplace chemical management with community emergency response. The same Safety Data Sheets (SDSs) that support OSHA's Hazard Communication Standard also drive Tier II reporting, so safety and environmental teams often share responsibility for getting it right. Accurate reports can also protect firefighters and responders who enter a facility during an emergency.

Who Must Report

Facilities must file if they have hazardous chemicals on site at any one time at or above the reporting thresholds. Hazardous chemicals are generally those for which OSHA requires an SDS, with some exemptions set out in the regulations.

Reporting Thresholds

• Extremely Hazardous Substances (EHS): 500 pounds or the Threshold Planning Quantity (TPQ), whichever is lower.
• Other hazardous chemicals: 10,000 pounds.
• Gasoline at retail gas stations: 75,000 gallons, when stored entirely underground and meeting applicable requirements.
• Diesel at retail gas stations: 100,000 gallons, when stored entirely underground and meeting applicable requirements.

Core Obligations

1. Submit Annually by March 1

Reports covering chemicals present during the previous calendar year must be submitted by March 1 each year.

2. Send to Three Recipients

Reports go to the State or Tribal Emergency Response Commission (SERC or TERC), the Local or Tribal Emergency Planning Committee (LEPC or TEPC), and the local fire department with jurisdiction over the facility.

3. Include Required Information

Tier II forms include facility identification, emergency and non-emergency contacts, and information on each reportable chemical, such as its hazards, maximum and average daily amounts, and storage locations and conditions.

4. Follow State Requirements

Most states require the Tier II form, and many require electronic submission through a specific system. Some states also charge fees or add requirements beyond the federal rule.

5. Coordinate With Section 311

Section 311 requires facilities to provide SDSs or a list of hazardous chemicals to the same recipients when chemicals first exceed thresholds. Section 312 is the ongoing annual inventory.

Common Compliance Approaches

Keep an Accurate Chemical Inventory

Maintain a live inventory linked to SDSs, including maximum amounts on site at any one time and storage locations, so reports can be prepared quickly.

Track Peak Quantities, Not Just Averages

Thresholds apply to the amount present at any one time, so seasonal or temporary increases, such as a large delivery, can trigger reporting.

Check EHS Lists Carefully

Extremely Hazardous Substances have much lower thresholds. Review EPA's list of EHS chemicals and their TPQs against your inventory.

Engage Your Local Fire Department

Inviting responders to tour the facility and review chemical storage areas improves emergency planning and builds relationships before an incident.

Example: Tier II Reporting in Practice

A manufacturing plant stores 18,000 pounds of sulfuric acid, 12,000 gallons of diesel for on-site equipment and several drums of solvents. The EHS manager reviews the inventory in January and determines that sulfuric acid exceeds its EHS threshold and the diesel exceeds the 10,000-pound general threshold because the facility is not a retail station. The team prepares a Tier II report using the state's electronic system, lists storage locations on a site map, confirms emergency contacts and submits the report to the SERC, LEPC and local fire department before March 1.

Frequently Asked Questions

What is a Tier II report?

A Tier II report is the annual hazardous chemical inventory report required under EPCRA Section 312. Facilities that store hazardous chemicals above set thresholds must report information about those chemicals, including their hazards, quantities and storage locations, to state and local emergency planning agencies and the local fire department. The goal is to help communities prepare for and respond safely to chemical emergencies.

When is the Tier II reporting deadline?

Tier II reports are due by March 1 each year and cover the hazardous chemicals present at the facility during the previous calendar year. Because many states use electronic reporting systems that can be busy close to the deadline, it is best to start gathering inventory data early in the year.

What are the Tier II reporting thresholds?

For most hazardous chemicals, the threshold is 10,000 pounds present at any one time. For Extremely Hazardous Substances, it is 500 pounds or the Threshold Planning Quantity, whichever is lower. Retail gas stations have higher thresholds for gasoline (75,000 gallons) and diesel (100,000 gallons) stored entirely underground and meeting applicable requirements. States may set additional requirements, so check your state's rules.

Who receives Tier II reports?

Reports are submitted to the State or Tribal Emergency Response Commission, the Local or Tribal Emergency Planning Committee and the local fire department with jurisdiction over the facility. Many states collect reports through a single electronic system that shares them with the relevant local agencies.